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101 106.1 106.2 Number Account Title Cash Alex's Engineering Company Wildcat Services Debit $ 48,372 Credit 106.3 Easy Leasing 106.4 IFM Company 106.5 Liu

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101 106.1 106.2 Number Account Title Cash Alex's Engineering Company Wildcat Services Debit $ 48,372 Credit 106.3 Easy Leasing 106.4 IFM Company 106.5 Liu Corporation 106.6 106.7 Gomez Company Delta Company 106.8 KC, Incorporated 106.9 119 126 Dream, Incorporated Merchandise inventory Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 0 0 0 3,000 0 2,668 0 0 0 0 580 1,665 825 8,000 $ 400 20,000 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 1,250 1,100 500 1,500 80,360 302 S. Rey, Withdrawals 403 Computer services revenue 0 413 414 415 502 612 613 623 637 640 652 655 676 677 Sales Sales returns and allowances Sales discounts Cost of goods sold Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses 684 Repairs expense-Computer 0 0 ooooo ooo oooo O 0

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